Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 2   GST treatment of cross-border transactions between businesses

Part 1   Cross-border supplies that are not connected with the indirect tax zone

A New Tax System (Goods and Services Tax) Act 1999

16   Section 195-1 (note at the end of the definition of connected with the indirect tax zone)

Repeal the note, substitute:

Note: This meaning is also affected by sections 9-26 and 96-5.